1. There are situations where multiple taxpayers qualify to claim a qualifying child as a dependent but cannot agree who should take the exemption. a. What provision is made in the tax code to determine who will get the exemption? List the rules that apply. b. What tests will you carry out to help determine who should get the exemption? Be sure to provide examples to support your response. 2. Distinguish between refundable and nonrefundable credits. What are the tax implications to an individual for each type of credit? Give examples to support your response. 3. Small business owners have the option to report income on their personal tax return. a. Explain how the income is reported on the tax return and the method used to compute self- employment taxes. Be sure to state the form (s) used in the process. b. What are the tax implications to small business owners above the line" and "below the line